國立成功大學 會計學系暨財務金融研究所

• 羅格斯紐澤西州立大學財務經濟博士
• 羅格斯紐澤西州立大學商業管理MBA
• 羅格斯紐澤西州立大學計量財務金融碩士(MS)
• 羅格斯紐澤西州立大學會計MBA
• 國立台灣大學經濟系學士

• 國立成功大學副教授
• 國立成功大學助理教授
• 國立成功大學管理學院國際交流中心主任
• 羅格斯紐澤西州立大學授課教授

1.     Lin, H. C. (2007), “Valuing Corporate Securities: Some Effects of Bond Indenture Provisions – A Correction,” Review of Quantitative Finance and Accounting, Vol. 29, 173-180. (EconLit; NSC: A-)

2.     Lin, H. C., F. C. Lin, T. Y. Hsiao, and Y. C. Lin (2009), “Fuzzy Set Theory in Managerial Contract Analyses,” Expert Systems with Applications, Vol. 36, 4535-4540. (SCI, Impact Factor: 1.177)

3.     Lin, H. C. and S. L. Hsu (2009), “A Study on Privatization of State-Owned Banks in Taiwan,” The Empirical Economics Letters, Vol. 8, Number 6, 117-124. (EconLit)

4.     Lin, H. C., C. C. Chien, and S. L. Hsu (2010), “Investigation on Privatization Effect of State-Owned Firms in Taiwan,” Journal of Statistics and Management Systems, Vol. 13, January, Issue 1, 131-151. (EI; Asian SCI)

5.     Lin, H. C., T. K. Chou, and J. C. Cheng (2011), “Does Market Misvaluation Drive Post-acquisition Underperformance in Stock Deals?” International Review of Economics & Finance, Vol. 20, October, Issue 4, 690-706. (SSCI; NSC: B+)

6.     Lin, H. C., R. R. Chen, and O. Palmon (2011), “Non-Parametric Method for European Option Bounds,” Review of Quantitative Finance and Accounting, DOI: 10.1007/s11156-011-0249-9. (EconLit; NSC: A-)

7.     Lin, H. C., T. K. Chou, and W. G. Wang (2012), “Capital structure and executive compensation contract design: A theoretical and empirical analysis,” Journal of Banking and Finance, Vol. 36, January, Issue 1, 209-224. (SSCI, 科技部財務領域A-Tier 1期刊)

8.     Lin, H. C. and Y. L. Kao (2012), “Influence of Stock Compensation Valuation on Firms’ Performances: Par Value vs Fair Value,” International Review of Business Research Papers, Vol. 8, September, No. 6, 89-112.

9.     Lin, H. C. and W. C. Chen (2013), “Impact of Independent Director and Audit Committee on Corporate Performances: Evidence from Taiwan,” International Proceedings of Economics Develop and Research, Vol 61, March, 46-50.

10.  Lin, H. C. and W. J. Chen (2013), “CSR and Corporate Borrowing Rates: Evidence from Taiwan Electronic Industry,” Journal of International Finance and Economics, 13(2): 27-38.

11.  Lin, H. C., S. C. Chiu, and S. H. Chuang (2015), “Is IFRS Related to Lower IPO Valuation Error?” Korean Accounting Review, 40(2), 275-297.

12.  Lin, H. C., R. R. Chen, and O. Palmon (2016), “Explaining the Volatility Smile: Nonparametric versus Parametric Option Models,” Review of Quantitative Finance and Accounting, 46(4), May, 907-935. (ABI, EconLit, FLI, 科技部財務領域A-/會計領域A-Tier 2期刊)

13.  Lin, H. C. and Y. Y. Chou (2016), “Impact of Industry Commonality on Post Merger Performance,” Advances in Economics and Business 4(6): 297-305. (EconLit)

14.  Lin, H. C., C. C. Chien, and S. C. Chiu (2016), “The Impact of Value Relevant Accounting Rules on Corporate Innovative Activities.” R&D Management, 46(5): 872-886. ( SSCI, Elsevier Scopus Top 10% Journal，在General Business, Management and Accounting領域194本期刊中排名第12名,科技部管理一學門推薦期刊)

15.  Lin, H. C. and S. C. Chiu (2017), “Tradeoff on Corporate Cash Holdings: A Theoretical and Empirical Analysis,” Review of Quantitative Finance and Accounting. 49(3): 727-763. (ABI, EconLit, FLI, 科技部財務領域A-/會計領域A-Tier 2期刊)

16.  Lin, H. C., C. S. Wang, and R. S. Wu (2017), “Does Corporate Ethics Help Investors Forecast Future Earnings?” Social Responsibility Journal, 13(1): 62-77. (ESCI, SCOPUS)

17.  Chiu, S.C. and H. C. Lin, and C. S. Wang (2017), “The Impact of Investments in Pollution Reduction on Shareholders´ Wealth: Evidence from Taiwanese Manufacturing Companies,” Corporate Social Responsibility and Environmental Management. November/December 24(6): 676-691. (SSCI, Elsevier Scopus Top 10% Journal，在Strategy and Management領域350本期刊中排名第21名)

18.  Chiu, S.C., C. C. Chien, and H.C. Lin. (2017), “Audit Quality Following the Public Company Accounting Oversight Board’s Operation.” Corporate Governance: The international journal of business in society, 17(5): 927-946. (ABI, ESCI, SCOPUS)

19.  Lin, H. C., R. R. Chen, T.K. Chou, and M. Long (2017), “What Lies Beneath the Implementation of Expensing Equity-based Compensation?” Pacific Basin Finance Journal, December, 6(A): 78-93. (SSCI, Impact Factor: 1.754；科技部財務領域A-Tier 2期刊)

20.  Lin, H. C., R. R. Chen, and M. Long (2017), “The Multi-Period Agency Problem and Resulting Disappearance of Sinking Funds.” Advances in Financial Planning and Forecasting, November, Vol. 8: 189-219.

21.  Chen, R.R., H. C. Lin, and M. Long (2018), “The Economic Cost of Myopic Going Concern Practice.” Advances in Pacific Basin Business, Economics, and Finance, Vol. 6: 77-103.

22.  Liang, S. H., Y. T. Hsieh, H. C. Lin, and P. W. Chi. (2018). “The Effect of CEO Gender on Corporate Cash Holdings and Over-investment Problems - Evidence from Taiwan.” Advances in Economics and Business, 6(1): 26-35. (EconLit)

23.  Lin, H.C., S. H. Liang, S. C. Chiu, and C.Y. Chen (2019) “Leverage and Employee Compensation – The Perspective of Human Capital.” International Journal of Managerial Finance 15(1): 62-78. (SCOPUS)

24.  Liang, S. H., Y. T. Hsieh, H. C. Lin, and H. N. Ting (2019) “The Relationship between Diversification Strategy and Cost of Capital — Evidence from Taiwan” Asia Journal of Economics and Finance, 1(3): 85-107.

1.     Chen, R. R., H. C. Lin, and M. S. Long (2006), ’The Structural Agency Problem under Credit Risk.’ The Corporate Governance Conference presented by The Whitcomb Center for Research in Financial Securities and The Rutgers Financial Institutions Center. Rutgers University, Newark, NJ, U.S.A. May 12, 2006.

2.     Chen, R. R., H. C. Lin, and M. S. Long (2006), ’An Empirical Work on Investigating the Structural Agency Problem under Credit Risk.’ The Joint 14th Annual Pacific Basin Finance, Economics, and Accounting (PBFEA) and 2006 Annual Financial Engineering Association of Taiwan (FEAT) Conference. The Grand Hotel in Taipei, Taiwan. July 15, 2006.

3.     Chen, R. R., H. C. Lin, and O. Palmon (2006), ’Explaining The Volatility Smile: Reduced Form Versus Structural Option Models.’ 2006 FMA Annual Meeting. Salt Lake City, UT, U.S.A. October 13, 2006. (Supported by NSC Program of 國內專家學者出席國際學術會議)

4.     Chen, R. R., H. C. Lin, and M. S. Long (2007), ’The Structural Agency Solution to Determine Going Concern Status,’ (1) 2007 AAA Annual Meeting, Chicago, IL, U.S.A. August 7, 2007. (Supported by NSC Program of 國內專家學者出席國際學術會議) / (2) 2007 FMA Annual Meeting, Orlando, FL, U.S.A. October 17, 2007.

5.     5. 邱正仁、林軒竹與薛明賢 (2007), 「生命週期與現金增資宣告效果」, 2007 Accounting Theory and Practice Conference, National Taipei University, Taipei, Taiwan. November 9, 2007.

6.     Lin, H.C., T. K. Chou, and J. C. Cheng (2008), ’Could Market Misvaluation Explain Post-Merger Underperformance?’ (1) 2008 AAA Annual Meeting, Anaheim, CA, U.S.A., August 6, 2008. / (2) 2008 FMA Annual Meeting, Grapevine (Dallas), TX, U.S.A., October 10, 2008. (2008 NSC Project number: NSC 97-2416-H-006-012-)

7.     Chen, R. R., H. C. Lin, and O. Palmon (2008), ’Non-Parametric Bounds for European Option Prices and Market Efficiency of S&P 500 Options,’ 2008 FMA Annual Meeting, Grapevine (Dallas), TX, U.S.A., October 9, 2008. (2007 NSC Project number: NSC 96-2416-H-006-039-)

8.     Chen, R. R., H. C. Lin, and M. S. Long (2009), ’The Structural Agency Solution to Determine Going Concern Status,’ 交通大學財 務金融國際研討會:數量財務與風險管理, Hsin-Chu, Taiwan. January 16, 2009.

9.     Chiou, J. R., H. C. Lin, and M. S. Syue (2009), ’Life-cycle Theory and Equity-issue Announcement Effect,’ The 17th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management and The 3rd International Conference on Business in Asia, Bangkok, Thailand. July 1, 2009.

10.  Chen, R. R., H. C. Lin, and M. S. Long (2010), ’Defining and Measuring a Multi-period Agency Problem,’ 2010 AAA Annual Meeting, San Francisco, CA, U.S.A., August 2nd, 2010.

11.  Lin, H. C., M. F. Yen, and Y. C. Liu (2010), ’The Financial Performance of CSR-awarded Firms in Taiwan,’ 16th Euro-Asia International Research Seminar - Corporate Social Responsibility: European and Asian Perspective-, Hiroshima, Japan, September 2nd, 2010.

12.  Lin, H. C., T. K. Chou, and W. G. Wang (2011), ’Capital Structure and Managerial Compensation Contract Design: Theory and Evidence,’19th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management, Taipei, Taiwan. July 8, 2011.

13.  Chen, Y.R., H.C. Lin, and B. S. Lee (2011), ’Do Executive Stock Options Cause Future Corporate Risk? A Dynamic Causality Analysis,’ 2011 FMA Annual Meeting, Denver, CO, U.S.A. October 20, 2011.

14.  Lin, H. C. and Y. L. Kao (2012), ’Influence of Stock Compensation Valuation on Firms’ Performances: Par Value vs Fair Value,’ (1) 2012 Asia-Pacific Business Research Conference was held in Hotel Istana, Kuala Lumpur, Malaysia from February 13 to February 14, 2012. (2) 20th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management, Rutgers University, NJ, U.S.A. September 8 to September 9, 2012. (Supported by NSC)

15.  Chen, R. R., H. C. Lin, and M. S. Long (2012), ’The Deferred Default Problem of Myopic Going Concern Practice,’ 20th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management, Rutgers University, NJ, U.S.A. September 8 to September 9, 2012. (Supported by NSC)

16.  Chou, T. K., J. C. Cheng and H. C. Lin (2012), ’Customer Satisfaction, Future Earnings and Market Mispricing,’ 20th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management, Rutgers University, NJ, U.S.A. September 8 to September 9, 2012. (Supported by NSC)

17.  Chou, T. K. and H. C. Lin (2012), ’Customer Satisfaction, Analyst Coverage, and Price Informativeness,’ 2012 AAA Annual Meeting, Washington, DC, U.S.A. August 4 to August 8, 2012. (Supported by NSC)

18.  Chiou, J. R., M. S. Syue, and H. C. Lin (2012), ’Impact of Corporate Life-Cycle on SEO Firms’ Market Performances,’ 2012 AAA Annual Meeting, Washington, DC, U.S.A. August 4 to August 8, 2012. (Supported by NSC)

19.  Lin, H. C. and W. C. Chen (2013), “Impact of Independent Director and Audit Committee on Corporate Performances: Evidence from Taiwan,” 2013 IEDRC Macau Conferences, Macau, China, March 17 to March 18, 2013.

20.  Chen, R. R., H. C. Lin, and M. S. Long (2013), “The Deferred Default Problem of Myopic Going Concern Practice,” 2013 Conference on Risk Management and Reform of Bank Regulation, Beijing, China. April 22 to April 23, 2013.

21.  Lin, H. C., R. R. Chen, T. K. Chou, and M. S. Long (2014), “Examining Expensing Employee Compensation Policy: Theory and Evidence,” 22th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management, Aichi University, Nagoya, Japan, September 4 to September 5, 2014.

22.  Chou, T. K. , N. C. R. Hwang, J. R. Chiou, and H.C. Lin (2014), “Does Non-Financial Indicator Price Informative about Firms’ Future Earnings? An Analysis of Customer Satisfaction,” 2014 AAA Annual Meeting, Atlanta, GA, U.S.A. August 2 to August 6, 2014.

23.  Lin, H. C. and S. C. Chiu (2014), “Tradeoffs in Corporate Cash Holdings: A Theoretical and Empirical Analysis” 2014 Financial Innovations and Bank Regulation Conference, Xiamen, China, December19 to December 20, 2014.

24.  Lin, H. C. and S. C. Chiu. 2015. “Investigation on Tradeoff of Corporate Cash Holdings: A Theoretical and Empirical Analysis.” Financial Management Association 2015 Annual Meeting. October 15, 2015, Orlando, FL, USA.

25.  Lin, H. C. and S.C. Chiu. 2015. “Do Companies’ Efforts on Corporate Social Responsibility Produce Future Economic Benefits? Evidence from Taiwanese Semiconductor Companies.” American Accounting Association 2015 Annual Meeting. August 12, 2015, Chicago, IL, USA. (Public Interest Concurrent Session)

26.  Lin, H. C. and S.C. Chiu. 2015. “Tradeoffs in Corporate Cash Holdings: A Theoretical and Empirical Analysis.” American Accounting Association 2015 Annual Meeting. August 11, 2015, Chicago, IL, USA. (Behavior and Organizations Concurrent Session)

27.  Lin, H. C. and Yi-Yun Chou. 2015. “The Impact of Industry Commonality on Post-Merger Performance,” 2015 Annual Tokyo Business Research Conference, Shinjuku Washington Hotel, Tokyo, Japan, November 9 to November 10, 2015. (Best Paper Award)

28.  Chien, C.C., H. C. Lin, S.C. Chiu, and C. C. Liang. 2016. “Does IFRS Provide More Relevant Information for Risk Assessment?- Evidence from ADRs”. American Accounting Association 2016 Annual Meeting. August 8, 2016, New York City, NY, USA. (Financial Accounting Concurrent Session)

29.  Lin, H. C. and S. C. Chiu. 2017. “Are Firms Doing Good Also Doing Well? A Model of the CSR Advertising-Analogous Effect” American Accounting Association 2017 Annual Meeting, August 5-9, 2017, San Diego, CA, U.S.A.

95學年度1名

碩-高睿鴻-董監事結構特性與公司盈餘管理行為之關聯性研究

96學年度5名

碩-紀文惠-高階經理人薪酬計畫與公司績效、盈餘管理之關係

碩-洪睿禧-公司股權結構與盈餘管理、盈餘資訊內涵之關聯性

碩-林秉翰-前期銷貨收入變動對成本習性之影響－以台灣公司為例

碩-孫悅瑄-台灣上市公司股權結構、自由現金流量與過度投資關聯性之研究

碩-陳以健-經理人獎酬與持股可否降低代理衝突？以臺灣電子業衍生性商品使用來探討

97學年度2名

碩-劉昱菁-台灣企業社會責任得獎公司之財務績效探討

碩-范玉賞-The Impact of Systematic Risk of MSCI, US, Japan and China on   ASEAN Equity Markets     

98學年度5名

碩-孫育廷-企業社會責任評價對股價異常報酬之影響探討

碩-林佩瑩-研究影響全額交割股恢復正常交易主要因素

碩-林立恒-股利政策之決定因子-以台灣市場為例

碩-高鈺倫-員工認股酬勞在面額法與公平價值法下對公司績效的影響

碩-許婷婷-企業於不同生命週期下之評價模型適用度

99學年度6名

         博-林芳綺-探討審計人員對於聲譽保護或經濟依賴選擇之研究

         碩-施佳成-尋找一個台灣的企業社會責任模範-台灣本土企業奇美實業的個案研究

         碩-陳瑋仁-企業社會責任與公司融資成本之探討：以台灣電子業為例

         碩-方錦源-公司融資來源與營運績效:公司併購為例

         碩-陳日豪-董監事的專業背景對公司獲利能力之影響

         碩-張哲瑋-企業在不同生命週期下之現金持有

100學年度6名

碩-王清海-我國證券市場不法炒作行為「高價買入、低價賣出」要件之研究

碩-張志杰-台灣內線交易案件判決之研究－以異常報酬率為中心

碩-黃證融-金融海嘯後台灣財政政策的效益評估-以振興經濟擴大公共建設投資計畫為例

碩-陳素瑩-企業的生命週期與現金持有之間的關係─以台灣企業為例

碩-張清麗-董監事的學歷與專業背景對於公司獲利能力之影響：臺灣電子產業之實證研究

碩-陳暐智-獨立董事與審計委員會對公司績效的影響

101學年度21名

碩-林彙桓-台灣總統大選股市慶祝行情之實證研究：2012年

碩-王彥鈞-投資除權息後股票之報酬研究-以台灣市場為例

碩-謝秉叡-企業社會責任與信用評等之探討：以天下雜誌企業公民獎得獎公司為例

碩-張鴻軒-投資人是否可以預測現金增資的發生並以此放空獲利-以台灣市場為例碩-李嘉彗-經理人權力與過度自信對公司績效的影響

碩-葉品岑-探討影響台灣銀行利差之會計與總體變數

碩-周浥筠-產業相關性對公司併購後績效的影響

碩-吳哲豪-股權結構穩定性對績效之影響-以台灣金融業為例

碩-林宸聿-整合與檢測財報窗飾指標: 以大同股份有限公司為例

碩-江百璋-東協五國與國際市場股匯市之互動關係研究-以美國、歐元區、中國為例

碩-温大瑋-台灣內線交易民事責任規範之妥適性－以證券交易法第157條之1第3項為觀察中心

碩-陳亮旬-資本支出對企業經營績效之影響-以臺灣面板產業為例

碩-蕭心怡-原物料價格波動與股價之關係探討—以化工股為例

碩-郭秀瑚-個資法施行及雲端趨勢下資訊服務業者確保客戶資訊安全機制之創新研究—以S公司為例

碩-呂亮巖-台灣綜合券商發展財富管理競爭優勢分析—以複委託海外股票為例

碩-賴孜玟-初次上市(櫃)公司於興櫃市場期間股權結構及現金持有率對未來公司績效之研究

碩-吳琇筠-企業導入新人輔導員制度之效益評估研究－以R公司為例

碩-朱欣梅-公告注意股票之研究-以台灣櫃檯買賣中心交易為例

碩-曾玉鳳-百貨業銷售作業模式之變革研究-以B購物中心為例

碩-邱重豪-台灣上市公司董監事質押比率與經營績效之探討:從產業面出發

碩-蔡育倫-國際併購動機與企業經營策略之成功因素探討-以鴻海投資併購夏普十代廠為例

102學年度10名

碩-陳信宏-勝利及李寧運動品牌的創新商業模式之比較

碩-林惠珊-臺灣外食族對食品標示知識、態度及行為暨與BMI關係之研究

碩-許瓊文-實施證券交易所得稅對台灣股票市場之影響

碩-王文明-以過度反應觀點探討注意股票投資組合之報酬率

碩-朱芳慧-股利政策如何影響獲利能力之研究—以台灣地區上市公司電子業為例

碩-王品涵-外匯市場技術分析之研究—以人民幣為例

碩-張馨文-重大資本支出後的經營績效-以製藥產業為例

碩-黃鐘慶-股權評價模型與短期市場情緒分析-分量迴歸法

碩-張雅琪-現金持有與產品市場行為

碩-蔡泓儒-金控子銀行與獨立銀行之效率比較-以台灣地區商業銀行為例

103學年度18名

碩-田慧枝-民間參與公共建設財務計畫作業研究-台灣高鐵財務改善方案